| In the.Twelfth Five-Year Plan" and the "Thirteenth Five-Year Plan",the reform of the fiscal and taxation system is the key to reform,the key link to promote comprehensive deepening of reform,and the important responsibility of promoting enterprise transformation and optimizing industrial resource allocation.As a core module for implementing the reform of the fiscal and taxation system,the "reform of the camp" has played an important role in promoting economic growth and enhancing market vitality.Therefore,the role of "reform of the camp" in structural tax reduction,the promotion of supply-side reform,the promotion of industrial division of labor,and the development of enterprise factors have all received wide attention from all walks of life.As far as the purpose of the tax reform is concerned,the "reform of the camp reform" is not only to achieve tax reduction,but to open up different enterprises and different aspects of value-added tax to promote internal R&D,design,marketing,production and various sharing services.The division of labor in different industrial chains to achieve enterprise transformation.If the "reform of the camp" can achieve this goal,it will provide strong support for China’s industrial development and transformation,and then deepen the social division of labor,and optimize and upgrade the supply chain and industrial chain.Based on this,this paper studies the division effect of "camp reform",that is,whether "camp reform" can improve the professionalization degree of enterprises,accelerate the integration of modern service industry and advanced manufacturing industry,and finally realize the industrial structure.Optimization adjustment.Judging from the existing research,domestic scholars have a more comprehensive study on the macro impact and micro-effect evaluation of "camp reform".At the macro level,the existing literature studies the impact of "camp reform" on national macroeconomic,fiscal and taxation system reforms and local fiscal revenues.At the micro-enterprise level,it mainly focuses on the impact of "camp reform" on corporate investment,R&D or total factor productivity.Only a small amount of literature evaluates the professional division of labor.Therefore,the author takes the 2009-2017 Chinese listed company as a sample,starting with the division effect of "camp reform",and then analyzing the degree of influence of industrial relevance on its division of labor in combination with the perspective of industrial interconnection.Then,this paper innovatively analyzes the division effect of "camp reform and increase" from the degree of marketization,sector and industry.The research in this paper is helpful to understand the division of labor effect of the"business reform" policy of listed companies in China.It is important to improve the professionalization of enterprises and accelerate the integration of modern service industry and advanced manufacturing industry,and finally realize the optimization and adjustment of industrial structure.At the same time,this paper conducts different research on the different dimensions of "camp reform".(1)The division of labor effect of "camp reform" between different sectors was studied.(2)Research on the division effect of"camp reform" among different industries.(3)Research on the division effect of "camp reform" between different regions.In the past,there were few analyses that considered the difference in the division of labor between different sectors,different industries and different regions.This paper expands the new research direction. |
